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Issue: Vol 160, Issue 4134
15 Nov 2007
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IN THIS ISSUE
Don't fear the reaper
PENNY BATES explains the tax planning opportunities on death
The cashflow catastrophe?
Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities
A hard day's slog
A technical victory achieved, MALCOLM BOWEN explains the lengths required to achieve a successful compensation award from HMRC
Switch slip-up
The case of Lee Barrett shows how much easier this job would be if it weren't for the clients, says MIKE TRUMAN
Financial food
What are the tax implications of a payment in food?
Securities transaction
Applying the transaction in securities legislation.
Election event
Only or main residence elections.
Interest on interest
Could interest have been avoided on incorrect returns?
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Feedback: 4 December 2025
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Readers’ forum: The Queen’s Gambit
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted